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Tax Policy (LAWS70319)
Graduate coursework level 7Points: 12.5Online
Please refer to the return to campus page for more information on these delivery modes and students who can enrol in each mode based on their location.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
May
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | May - Online |
---|---|
Fees | Look up fees |
All governments need robust tax systems capable of funding them. Modern tax systems have also taken on other public policy roles, in income distribution and economic activity, and become integral to governments’ social and economic policies. Tax policy design thus entails a challenging mix of economic, social, legal and administrative policies - all of which has become more complex in a world of increasingly mobile capital and labour.
This subject looks at Australia’s tax system and experience with reform over recent decades, comparing it with other countries. The subject will analyse the available tax bases, the interactions between the tax and transfer systems and issues of tax law design and administration. The subject is taught by Paul Tilley, a former Australian Treasury official with a long history as a tax policy adviser to governments.
Principal topics include:
- Introduction to economics, fiscal policy and the processes of government
- Principles, objectives and main concepts in tax policy formulation
- Analysis of the main tax bases in Australia
- Major issues in tax reform in Australia, including in relation to revenue adequacy, economic efficiency, social equity and administrative simplicity
- Interactions between the tax and transfer systems
- The potential of the tax system to pursue environmental objectives
Intended learning outcomes
A student who has successfully completed this subject will:
- Be able to critically examine, analyse, interpret and assess the economic and legal underpinnings of taxation policy
- Have an advanced and integrated understanding of the key concepts in taxation policy, including recent developments in this field
- Be an engaged participant in debates regarding the linkages between taxation policy and wider economic and social policies
- Have an appreciation of the factors and processes driving taxation policy
- Have an advanced understanding of the major issues in tax policy in Australia and able to critically evaluate tax policy options in the Australian context
- Have a detailed understanding of tax policy principles in the global context
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging issues relating to tax policy
- Have the communication skills to clearly articulate and convey complex information regarding tax policy principles to relevant specialist and non-specialist audiences
- Be able demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of tax policy
- Have the skills to generate critical and creative ideas relating to the development of tax policy, and to critically evaluate existing legal theories, principles and concepts
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
Students must meet one of the following prerequisite options:
Option 1
Admission into a relevant Melbourne Law Masters program
Option 2
Admission into the MC-JURISD Juris Doctor
AND
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS50046 | Taxation Law and Policy | Semester 1 (Online) |
12.5 |
AND
Have prior knowledge in economics.
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Description | Timing | Percentage |
---|---|---|
Option 1: Take-home examination
| 9 - 12 July | 100% |
Option 2: Research paper on a topic approved by the subject coordinator
| 25 August | 100% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online. | Throughout the teaching period | N/A |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- May - Online
Coordinator Paul Tilley Mode of delivery Online Contact hours Total time commitment 150 hours Pre teaching start date 28 April 2021 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 26 May 2021 to 1 June 2021 Last self-enrol date 3 May 2021 Census date 27 May 2021 Last date to withdraw without fail 16 July 2021 Assessment period ends 25 August 2021 May contact information
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in International Tax Course Graduate Diploma in Tax Course Master of Public Administration Course Graduate Diploma in Government Law Course Master of Laws Course Juris Doctor Course Master of Commercial Law Course Master of International Tax Course Master of Public and International Law Course Master of Tax Course Graduate Diploma in Legal Studies - Links to additional information
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 3 November 2022